https://www.taxtmi.com/caselaws?id=791364 Under GST anti-profiteering rules, the additional input tax credit available on introduction of GST was examined against pre-GST and post-GST construction costs to assess whether the benefit was passed on to homebuyers through reduced prices. The revised methodology accepted the inclusion of input services credit, and email denials by some buyers did not outweigh accounting records, ledgers and credit notes. The analysis also confirms that profiteered amounts are buyer-specific, cannot be cross-adjusted between buyers, include the GST component collected, and may carry interest; penalty applies where the contravention continues beyond the relevant penalty provision. en-us Thu, 07 May 2026 00:00:00 +0530 Fri, 05 Jun 2026 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791364 Under GST anti-profiteering rules, the additional input tax credit available on introduction of GST was examined against pre-GST and post-GST construction costs to assess whether the benefit was passed on to homebuyers through reduced prices. The revised methodology accepted the inclusion of input services credit, and email denials by some buyers did not outweigh accounting records, ledgers and credit notes. The analysis also confirms that profiteered amounts are buyer-specific, cannot be cross-adjusted between buyers, include the GST component collected, and may carry interest; penalty applies where the contravention continues beyond the relevant penalty provision. Case-Laws GST Thu, 07 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791364